ifb Forschungskolloquium am 25.04.2023
Daria Tisch
Einstellungen
→ Analyse von Einstellungen mit Hilfe von eigenem Vignettenexperiment
Tatsächliches Verhalten
→ Analyse von administrativen Erbschafts- und Schenkungssteuerdaten
Bisher keine direkten Untersuchungen von Gerechtigkeitsprinzipien
Wahrscheinlichkeit, nach Scheidung Schenkungen zu erhalten ist größer für Töchter in USA aber nicht in Deutschland (Leopold and Schneider 2011a; McGarry 2016)
USA: Unverheiratete Töchter erhalten häufiger Schenkungen (Loxton 2019)
| Dimension | Ausprägungen (Levels) |
|---|---|
| Erstgeburt |
|
| Hilfe |
|
| Bedürftigkeit |
|
Studie 2:
Tatsächliches Verhalten
(work in progress,
together with Manuel Schechtl)
| Statistik | Verhältnis (Männer/Frauen) | Lücke (((Frauen-Männer)/Männer)*100) |
|
|---|---|---|---|
| Schenkung | mean | 1.11 | -9.91 |
| Erbschaft | mean | 1.07 | -6.73 |
| Schenkung | N | 1.43 | -29.87 |
| Erbschaft | N | 1.08 | -7.09 |
| Schenkung | Summe | 1.59 | -37.06 |
| Erbschaft | Summe | 1.15 | -13.28 |
| type | male | female | ratio | gap |
|---|---|---|---|---|
| mean | 570684.07 | 512527.85 | 1.11 | -10.19 |
| p25 | 66381.05 | 61440.20 | 1.08 | -7.44 |
| p50 | 219260.06 | 203848.76 | 1.08 | -7.03 |
| p75 | 463863.73 | 437307.46 | 1.06 | -5.73 |
| p90 | 967980.72 | 903252.59 | 1.07 | -6.69 |
| p99 | 5984450.00 | 5555508.35 | 1.08 | -7.17 |
| N | 24077.00 | 22851.00 | 1.05 | -5.09 |
| sum | 13740360243.86 | 11711773888.34 | 1.17 | -14.76 |
| M1 (b) | M1 (se) | M2 (b) | M2 (se) | |
|---|---|---|---|---|
| Receiver female | -1.857*** | 0.11 | -3.058*** | 0.77 |
| Business (indicator) | 27.73*** | 0.20 | ||
| Business (indicator) * Receiver female | 3.894*** | 0.36 | ||
| Land (indicator) | -0.107 | 0.23 | ||
| Land (indicator) * Receiver female | -4.262*** | 0.43 | ||
| Other wealth (indicator) | 2.836*** | 0.20 | ||
| Other wealth (indicator) * Receiver female | 0.385 | 0.35 | ||
| Estate (indicator) | 18.06*** | 0.20 | ||
| Estate (indicator) * Receiver female | 4.236*** | 0.34 | ||
| Donor female | -2.301*** | 0.14 | ||
| Donor female * Receiver female | 1.178*** | 0.22 | ||
| Age (receiver) | 0.113*** | 0.01 | ||
| Age (receiver) * Receiver female | -0.0207* | 0.01 | ||
| Age (donor) | -0.124*** | 0.01 | ||
| Age (donor) * Receiver female | 0.0182 | 0.01 | ||
| West | 3.717*** | 0.25 | ||
| West * Receiver female | -0.659 | 0.39 | ||
| Intercept | 51.00*** | 0.23 | 35.24*** | 0.53 |
| N | 273030 | 257712 | ||
| R² | 0.00 | 0.18 | ||
| Gender Gap | -1.857 | -0.369 | ||
| p value (Gender Gap) | 0.00 | 0.00 |
| M1 (b) | M1 (se) | M2 (b) | M2 (se) | |
|---|---|---|---|---|
| Receiver female | -0.0950 | 0.12 | 0.122 | 1.11 |
| Business (indicator) | 13.44*** | 0.24 | ||
| Business (indicator) * Receiver female | -0.780* | 0.35 | ||
| Land (indicator) | -3.501*** | 0.23 | ||
| Land (indicator) * Receiver female | -0.526 | 0.33 | ||
| Other wealth (indicator) | -1.825*** | 0.33 | ||
| Other wealth (indicator) * Receiver female | 0.226 | 0.48 | ||
| Estate (indicator) | 10.89*** | 0.21 | ||
| Estate (indicator) * Receiver female | -0.200 | 0.30 | ||
| Donor female | 0.999*** | 0.17 | ||
| Donor female * Receiver female | 0.137 | 0.25 | ||
| Age (receiver) | -0.0186 | 0.01 | ||
| Age (receiver) * Receiver female | -0.0179 | 0.02 | ||
| Age (donor) | 0.213*** | 0.01 | ||
| Age (donor) * Receiver female | 0.0246 | 0.02 | ||
| West | 1.598*** | 0.39 | ||
| West * Receiver female | -1.146* | 0.57 | ||
| Intercept | 50.50*** | 0.22 | 24.92*** | 0.80 |
| N | 240100 | 229874 | ||
| R² | 0.00 | 0.05 | ||
| Gender Gap | -0.095 | 0.060 | ||
| p value (Gender Gap) | 0.42 | 0.61 |
→ Zumindest an der Spitze der Transferverteilung spiegelt Transferverhalten nicht die Gleichheitsnorm wider
Contact: tisch@mpifg.de | https://dariatisch.github.io/
| Statistic | Female | Male | Ratio (male/female) | Gap (((female-male)/male)*100) | |
|---|---|---|---|---|---|
| Gift | mean | 1004463.98 | 1115012.93 | 1.11 | -9.91 |
| Inheritance | mean | 772266.90 | 828004.81 | 1.07 | -6.73 |
| Gift | N | 112547.00 | 160483.00 | 1.43 | -29.87 |
| Inheritance | N | 115639.00 | 124461.00 | 1.08 | -7.09 |
| Gift | sum | 117310465326.59 | 186390339335.89 | 1.59 | -37.06 |
| Inheritance | sum | 88705896524.37 | 102293945810.52 | 1.15 | -13.28 |